Perched high above the city is this bright and open, hidden Penthouse with its indoor/outdoor lifestyle waiting for you. Terrace lovers searching for an elegant and sophisticated home with incredible views of New York's most iconic buildings must see this very special Emery Roth 2 bedroom, 2.5 bath prewar duplex nestled between Gramercy Park and Murray Hill. Huge windows, 3 exposures, and glorious natural light create breathtaking cityscapes from every room. Enter the foyer and ascend the restored 1932 iron and wood elliptical staircase which transports you up to the huge great room with 14' 6" ceilings, an open gourmet kitchen, wood burning fireplace, custom entertainment center, and a wall of glass leading onto the enormous 1,200 square foot terrace. This tranquil oasis in the sky is even complete with an electric awning for added summer comfort. Entertain graciously in the double height glass enclosed solarium offering a second private terrace, electric shades and spectacular panoramic views of the Empire State Building and the MetLife Tower's golden spire. Retreat to the lower level featuring two bedrooms with en-suite baths that are both flanked by a wraparound terrace with northern and western exposures. The travertine master bath offers double sinks, separate tub and shower stall, as well as heated floors. Custom wall units and a large, windowed dressing room provides ample storage. Complete with surround sound, 4-zone central air conditioning, this penthouse duplex offers a unique opportunity for the discriminating buyer. 140 East 28th St is a pet friendly prewar building near Madison Square Park, wonderful restaurants and shops, the city's newest Whole Foods at 28th & Madison, plus the #6 subway station is just two blocks away. Amenities include a 24-hour doorman, resident super, central laundry room, bike room and private storage. Guarantors and pied--terre purchasers are welcome. Capital Assessment $474.00